PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI
ABSTRACT: The process of
budgeting involves many parties, including upper level managers to lower level
managers. While to produce an effectivebudget, managers need the ability to
predict the future, taking into accountvarious factors, such as participation,
commitment and budget goalsthemselves. From various studies that have been
done, there areinconsistencies from the results of research. The sample in this
research ishead section, head of sub section, head of department and head of
departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD)
of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20
echelon officials involved in budget preparation. To test thehypothesis
proposed in this study, the data analysis technique used is to use Structural
Equation Modeling (SEM) which is operated with AMOSprogram. With the result of
research that partially budgetary participationand clarity of budget target
have an effect on managerial performance, whilefor organizational politics
moderation variable and organizationalcommitment able to strengthen influence
of budget participation and clarity of budget target to managerial performance.
Keyword: budget participation,
clarity of budget targets, organizational politics, organizational commitment
and managerial performance
Penulis: Prihasantyo Siswo
Nugroho
Kode Jurnal: jpmanajemendd170426
